vs
欧文斯科宁（OC）与Toast, Inc.（TOST）财务数据对比。点击上方公司名可切换其他公司
欧文斯科宁的季度营收约是Toast, Inc.的1.4倍（$2.3B vs $1.6B），Toast, Inc.净利率更高（6.2% vs 1.7%，领先4.5%），Toast, Inc.同比增速更快（22.0% vs -10.5%），Toast, Inc.自由现金流更多（$178.0M vs $-387.0M），过去两年Toast, Inc.的营收复合增速更高（23.3% vs -9.9%）
欧文斯科宁是美国知名建材及复合材料企业，1935年由康宁玻璃厂与欧文斯-伊利诺伊公司合资组建。主营保温材料、屋面材料、玻璃纤维复合材料及相关产品，是全球最大的玻璃纤维复合材料生产商，全球员工约1.9万人，自1955年《财富》500强榜单创立以来连年上榜。
Toast, Inc.是总部位于美国马萨诸塞州波士顿的云餐饮管理软件企业，主打基于安卓操作系统研发的一体化销售点（POS）系统，可为餐饮商家提供涵盖收银、订单管理等在内的全场景门店经营解决方案。
OC vs TOST — 直观对比
营收规模更大
OC
是对方的1.4倍
$1.6B
营收增速更快
TOST
高出32.5%
-10.5%
净利率更高
TOST
高出4.5%
1.7%
自由现金流更多
TOST
多$565.0M
$-387.0M
两年增速更快
TOST
近两年复合增速
-9.9%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $2.3B | $1.6B |
| 净利润 | $38.0M | $101.0M |
| 毛利率 | 22.5% | 25.9% |
| 营业利润率 | 5.3% | 5.2% |
| 净利率 | 1.7% | 6.2% |
| 营收同比 | -10.5% | 22.0% |
| 净利润同比 | -11.8% | 215.6% |
| 每股收益（稀释后） | $0.47 | $0.18 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收OCTOST
| Q1 26 | $2.3B | — | ||
| Q4 25 | $2.1B | $1.6B | ||
| Q3 25 | $2.7B | $1.6B | ||
| Q2 25 | $2.7B | $1.6B | ||
| Q1 25 | $2.5B | $1.3B | ||
| Q4 24 | $2.8B | $1.3B | ||
| Q3 24 | $3.0B | $1.3B | ||
| Q2 24 | $2.8B | $1.2B |
净利润OCTOST
| Q1 26 | $38.0M | — | ||
| Q4 25 | $-298.0M | $101.0M | ||
| Q3 25 | $-494.0M | $105.0M | ||
| Q2 25 | $363.0M | $80.0M | ||
| Q1 25 | $-93.0M | $56.0M | ||
| Q4 24 | $-258.0M | $32.0M | ||
| Q3 24 | $321.0M | $56.0M | ||
| Q2 24 | $285.0M | $14.0M |
毛利率OCTOST
| Q1 26 | 22.5% | — | ||
| Q4 25 | 23.2% | 25.9% | ||
| Q3 25 | 28.2% | 26.5% | ||
| Q2 25 | 31.2% | 25.3% | ||
| Q1 25 | 28.7% | 25.9% | ||
| Q4 24 | 28.1% | 24.9% | ||
| Q3 24 | 29.8% | 24.7% | ||
| Q2 24 | 31.1% | 23.0% |
营业利润率OCTOST
| Q1 26 | 5.3% | — | ||
| Q4 25 | -10.5% | 5.2% | ||
| Q3 25 | -12.2% | 5.1% | ||
| Q2 25 | 18.4% | 5.2% | ||
| Q1 25 | 16.1% | 3.2% | ||
| Q4 24 | -8.5% | 2.5% | ||
| Q3 24 | 16.7% | 2.6% | ||
| Q2 24 | 16.4% | 0.4% |
净利率OCTOST
| Q1 26 | 1.7% | — | ||
| Q4 25 | -13.9% | 6.2% | ||
| Q3 25 | -18.4% | 6.4% | ||
| Q2 25 | 13.2% | 5.2% | ||
| Q1 25 | -3.7% | 4.2% | ||
| Q4 24 | -9.1% | 2.4% | ||
| Q3 24 | 10.5% | 4.3% | ||
| Q2 24 | 10.2% | 1.1% |
每股收益（稀释后）OCTOST
| Q1 26 | $0.47 | — | ||
| Q4 25 | $-3.47 | $0.18 | ||
| Q3 25 | $-5.92 | $0.16 | ||
| Q2 25 | $4.25 | $0.13 | ||
| Q1 25 | $-1.08 | $0.09 | ||
| Q4 24 | $-2.92 | $0.09 | ||
| Q3 24 | $3.65 | $0.07 | ||
| Q2 24 | $3.24 | $0.02 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $272.0M | $1.4B |
| 总债务越低越好 | $5.1B | — |
| 股东权益账面价值 | $3.7B | $2.1B |
| 总资产 | $13.1B | $3.1B |
| 负债/权益比越低杠杆越低 | 1.38× | — |
8季度趋势，按日历期对齐
现金及短期投资OCTOST
| Q1 26 | $272.0M | — | ||
| Q4 25 | $345.0M | $1.4B | ||
| Q3 25 | $286.0M | $1.4B | ||
| Q2 25 | $230.0M | $1.2B | ||
| Q1 25 | $400.0M | $1.0B | ||
| Q4 24 | $361.0M | $903.0M | ||
| Q3 24 | $499.0M | $761.0M | ||
| Q2 24 | $254.0M | $691.0M |
总债务OCTOST
| Q1 26 | $5.1B | — | ||
| Q4 25 | $4.7B | — | ||
| Q3 25 | $4.7B | — | ||
| Q2 25 | $5.1B | — | ||
| Q1 25 | $5.0B | — | ||
| Q4 24 | $5.1B | — | ||
| Q3 24 | $5.0B | — | ||
| Q2 24 | $5.0B | — |
股东权益OCTOST
| Q1 26 | $3.7B | — | ||
| Q4 25 | $3.9B | $2.1B | ||
| Q3 25 | $4.4B | $2.0B | ||
| Q2 25 | $5.2B | $1.8B | ||
| Q1 25 | $4.9B | $1.7B | ||
| Q4 24 | $5.1B | $1.5B | ||
| Q3 24 | $5.6B | $1.4B | ||
| Q2 24 | $5.5B | $1.3B |
总资产OCTOST
| Q1 26 | $13.1B | — | ||
| Q4 25 | $13.0B | $3.1B | ||
| Q3 25 | $13.5B | $3.0B | ||
| Q2 25 | $14.5B | $2.8B | ||
| Q1 25 | $14.3B | $2.6B | ||
| Q4 24 | $14.1B | $2.4B | ||
| Q3 24 | $15.1B | $2.2B | ||
| Q2 24 | $15.0B | $2.2B |
负债/权益比OCTOST
| Q1 26 | 1.38× | — | ||
| Q4 25 | 1.22× | — | ||
| Q3 25 | 1.06× | — | ||
| Q2 25 | 0.98× | — | ||
| Q1 25 | 1.03× | — | ||
| Q4 24 | 1.01× | — | ||
| Q3 24 | 0.89× | — | ||
| Q2 24 | 0.92× | — |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | — | $194.0M |
| 自由现金流经营现金流 - 资本支出 | $-387.0M | $178.0M |
| 自由现金流率自由现金流/营收 | -17.1% | 10.9% |
| 资本支出强度资本支出/营收 | — | 1.0% |
| 现金转化率经营现金流/净利润 | — | 1.92× |
| 过去12个月自由现金流最近4个季度 | $827.0M | $608.0M |
8季度趋势，按日历期对齐
经营现金流OCTOST
| Q1 26 | — | — | ||
| Q4 25 | $590.0M | $194.0M | ||
| Q3 25 | $918.0M | $165.0M | ||
| Q2 25 | $327.0M | $223.0M | ||
| Q1 25 | $-49.0M | $79.0M | ||
| Q4 24 | $676.0M | $147.0M | ||
| Q3 24 | $699.0M | $109.0M | ||
| Q2 24 | $493.0M | $124.0M |
自由现金流OCTOST
| Q1 26 | $-387.0M | — | ||
| Q4 25 | $333.0M | $178.0M | ||
| Q3 25 | $752.0M | $153.0M | ||
| Q2 25 | $129.0M | $208.0M | ||
| Q1 25 | $-252.0M | $69.0M | ||
| Q4 24 | $479.0M | $134.0M | ||
| Q3 24 | $558.0M | $97.0M | ||
| Q2 24 | $336.0M | $108.0M |
自由现金流率OCTOST
| Q1 26 | -17.1% | — | ||
| Q4 25 | 15.5% | 10.9% | ||
| Q3 25 | 28.0% | 9.4% | ||
| Q2 25 | 4.7% | 13.4% | ||
| Q1 25 | -10.0% | 5.2% | ||
| Q4 24 | 16.9% | 10.0% | ||
| Q3 24 | 18.3% | 7.4% | ||
| Q2 24 | 12.0% | 8.7% |
资本支出强度OCTOST
| Q1 26 | — | — | ||
| Q4 25 | 12.0% | 1.0% | ||
| Q3 25 | 6.2% | 0.7% | ||
| Q2 25 | 7.2% | 1.0% | ||
| Q1 25 | 8.0% | 0.7% | ||
| Q4 24 | 6.9% | 1.0% | ||
| Q3 24 | 4.6% | 0.9% | ||
| Q2 24 | 5.6% | 1.3% |
现金转化率OCTOST
| Q1 26 | — | — | ||
| Q4 25 | — | 1.92× | ||
| Q3 25 | — | 1.57× | ||
| Q2 25 | 0.90× | 2.79× | ||
| Q1 25 | — | 1.41× | ||
| Q4 24 | — | 4.59× | ||
| Q3 24 | 2.18× | 1.95× | ||
| Q2 24 | 1.73× | 8.86× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
OC
暂无分部数据
TOST
| Technology Service | $1.3B | 82% |
| License | $256.0M | 16% |
| Product And Professional Services | $43.0M | 3% |
